Model Pelaksanaan Kad Skor Seimbang di Syarikat Air PDAM Kota Banjarmasin, Indonesia

This study aims to identify the actual implementation of the Balance Score Card (BSC) model in Syarikat Air PDAM. Balanced Score Card is considered as one of the important performance measurement methods for the organisation. It is also as a means to develop performance measurement that will be translated into strategies. The research used the qualitative method to investigate in-depth the BSC implemention in the organisation and to gain the real meaning in the research context. The researcher was the main research instrument who undertook the participative observation. The data collection is done through participative observation. in-depth interviews and document analysis. The techniques of data analysis used were data reduction, data display and recurrence conclusions. The verification and validation of the data were done with the main informants. The study found that Syarikat Air PDAM Banjarmasin implemented the BSC method as a Performance Measurement System and it involves nine (9) stages: (1) Discussion on the vision; (2) Strategy Mapping; (3) Balanced Scorecard; (4) Target; (5) Program Card; (6) Cascading to a Commitment Card; (7) Work Instructions; (8) Monitoring and Measurement and (9) Recognition. The uniqueness of implementing the BSC is to measure the performance of the personnel, not to assess the performance of the organisation's BSC. The BSC concept is aligned to the strategic performance management system. The main constraint of the implementation of the BSC is the lack of understanding on the concept and skills of the officers in using the BSC, particularly in cascading the organisations target into the programme due to improper training. The originality of the study is the BSC model that has been developed to improve the organisational performance. For the future researches, researchers could identify the influences of BSC implementation in a more comprehensive manner.